A bill to amend the Internal Revenue Code of 1986 to delay the effective date for the change in the point of imposition of the tax on diesel fuel, to provide that vendors of diesel fuel used for any nontaxable use may claim refunds on behalf of the ultimate users, and to provide a similar rule for vendors of gasoline used by State and local governments.

Summary

Amends the Revenue Reconciliation Act of 1993 to delay the effective date of the change in the point of imposition of the tax on diesel fuel from January 1, 1994, to: (1) July 1, 1994; or (2) the 60th day after final regulations are prescribed. Amends the Internal Revenue Code to allow vendors of diesel fuel sold for any nontaxable use to claim tax refunds on behalf of ultimate users. Provides a similar rule for vendors of gasoline sold to State and local governments.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 19 November 1993

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 19 November 1993

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• Introduced in Senate

  summary · EN · 19 November 1993

  Open at official source

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